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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following statements best describes the meaning of data integrity?

A) The data comes with a digital signature
B) The data was encrypted using an algorithm
C) The data has been tested for accuracy
D) The data has not been altered

2. What is a limitation typically associated with a blanket purchase order?

A) It is only issued for purchasing services, not for goods
B) It should not extend past a specified timeframe
C) It must be settled with a same-day wire transfer
D) It should only be created for a specific delivery date

3. What is one reason special care must be taken when making changes to the vendor master file?

A) Many instances of fraud are enabled by changes in the VMF
B) This task is generally performed by those who have little training on data entry
C) Some AP software solutions have been shown to corrupt data during this process
D) Internal audit generally oversees this process and they must be consulted first

4. What is the current thinking on the practice of maintaining a petty cash fund?

A) Three separate individuals should sign off on disbursements
B) It's practically obsolete and should be eliminated, if possible
C) It should be maintained by an executive in the treasury department
D) It's considered a best practice within service organizations and consulting businesses

5. Payments by U.S. companies to U.S. unincorporated service providers must be reported to the IRS if they equal or exceed which of the following dollar amounts?

A) $500
B) $1,000
C) $600
D) $300

Solutions: